__rt of the Indewndent Auditor5 to the Mernbe￿ or
Ionad Uibh Eachach
Opinion
We have audited ihe financial siatement5 of lonad Uibh Fachach (Ihe 'charitable company) lor Ihe yeaT
ended 31 March 2023 which compris¢ ihe Stalement of Financial Aclivilies, the Stsicmeni ol Financial
Posilion, the Stalement of Cash ￿0w5 and note5 to ihe financial SiatCmen￿ including a summary of
significanl accounting tKylicies. The financial reEK)riing frdmework thai has [￿en applied in their preparalion
is applicabl¢ law and Uniled Kingdom Accounling Standards (United Kingdom Generally Accepled
Accounting Praclice
including Financial Reporting Stsndard 102 The Financial Rew)rting Stsndard
appli¢ahle in the UK and Republic of Ireland..
In our opinion the financial slalemenls:
give a tnje and fair view of the state of ihe charithble company& affairs as ai 31 March 2023 and of its
incoming reg)urces and applicalion ol resources. including its income and ex￿ndIture. for ihe year Ihen
have been properly prepared in accordance with Uniled Kingdom Generally Accepted Accounling
Practice. including Financial Re￿)rtIng Siandard 102 Tr Financial Rep)riing Siandard applicable in ihe
UK and Rcpublic of Ireland and
have been prepared in accordance wilh Ihe requirements ol Ihe Companies Act 21AK).
Basls for opinion
We conduclcd our audil in accordance wilh Inlemalional Standard5 on Audiling (UK) (ISAS (UK)) and
appli¢abl¢ law. Our responsibilities under ihose standards are lurther descril￿d in ihe Auditors,
respon.sibililies IOT Ihc audit of Ihe financial slalemcnls seclion of our retx)ri. We are indcFndent of ihe
Lharil¢ihlc company in accurdance with Ihe cihical requirements Ihal are relevanl lo our audit of Ihe financial
slalcmcnls in Ihc UK. including Ihe FRC 8 Eihiral Siandard. and Ihe provisions availablc for small entities in
Ihe circumstances sel out in note 19 10 the financial slalemenLs. and we have fuifillcd our oihcr ethical
re%pi)n%ibililic8 in acc()Tdancc wilh Ihese rcquiremcnts. Wc I￿lIeVe Ihat Ihc audit evidcnce we have obiained
is suifiLienl and appropriate lo provide a basis for our opinion.
Conclu5ion5 ftlating to going eonetrn
In au(liling Ihc (intinLidl s14ilLmLnls. we have concluded Ihal Ihe 1rust¢￿' of the going conLYrn basis of
accounting in the preparalion of Ihe financial 51alem¢nLs is appropriate.
L4ascd on (he work we have perfonned. we have nol idenlified any malerial unceTlainlics Telaling lo cv¢nts or
Londilions Ihal, individually or colleclively. may casl significanl doubi on the charithblc company& ability lo
L(IrilinuL a8 a going concern for a ￿n(￿l of al leasl twelve monih5 [￿M when Ihc financial slalements are
auihi)risLd lor i&suc.
Our resp)nsibililies and Ihe resp)nsibililies of ihe trustees with respecl Io going concern are described in Ihe
relevanl sections of this rep)rt.

rt of the Inde
lonad
ibh Eachach
ndent Auditors to the Members of
Other information
The trustees are resEK)nsible for the other inforn)alion. The oiher informalion comprises the inforn)alion
included in Ihe Annual Retx)rL oiheT than the financial slatemenls and our Rqx)rt of the Independenl
Auditors thereon.
Our opinion on the financial slalements d(￿ not cover the oiher infonnaiion and, excepl lo the extenl
oiherwi5e explicitly staled in our retxirL we (k) expTe&s any forni of a&suTance LX)nclusion ihereon.
In connection with our audit of the financial slalemenls our re4￿nSibIlitY ts lo read the other infornialion
and. in doing so. consider wheiher ihe oiher infornialion is malerially inconsislenl with the financial
Slatemenls or our knowledge obtsined in the audit or oiheTwise ap￿ars lo malerially mi&staled. If we
idenlify Such material inconsistencies or apparent material miss1alemen￿ we are required lo deleTmine
whLihcr Ihis give5 rise lo a material mi&%lalemenl in the financial 51atements themselve5. If, based on Ihe
work we have Ftrformed, we conclude thai ihere is a malerial mi&slatemenl of this otheT infoTmalion, we are
required 10 retK)ri Ihal faci. We have nothing to rewrt in thi5 regard.
Opinions on other matters prescribed by the Compsnies Aci 21Mb6
In our opinion, based on the work undertaken in ihe cOu￿e ol the audil:
Ihe infomialion given in Ihe Rewrt of ihe Trustees lor ihe financial yeaT IOT which the fjnancial
slalemenls are prepared is consislenl with Ihe financial slalemenLs: and
Ihe RLp)rl of Ihe Truslees has been prepared in accorda￿¢ wilh applicable legal Tequiremenl5.
Matters on which we are required lo report by exception
In Ihc light of Ihe knowledge and understanding ol the charitsble company and its enviTonmenl obtained In
Ihc course of Ihe audil, we have not identified malerial mi&slalemenls in Ihe Rep)rt of Ihe Truslees.
We have nothing lo rewrl in respect of the following malleTS where the Companies Ad 2(XK) requires us lo
rLfK)rl lo you if. in our opinion:
adequate accounting records have not been kept or returns adequate for OUT audit have not been received
from branches nol vi5iled by us; or
Ihe financial slalemenLs are not in agreemenl wilh the accounling recoTds and Telurns; or
certain disclosures of Iruslees. remuneration s￿CIfIed by law are nol made; or
we have not received all Ihe infornialion and explanations we require (or our audit. or
the Iruslees were not enliiled lo take advaniage of Ihe small companies exemption from the requirement lo
prepare a Siralegic Retxirt or in Preparing the Re￿rt of ihe Tn￿tees.
Responsibililles of trnslees
A.4 expldincd more lully in Ihc Truslces, RespK)n5ibililie5 SthiemenL the tru51ees (who aTe also ihe directOTS
ol Ihc charilablc company lor Ihe purtK)5es ol company law) are res[K)￿sible for ihc prcpardlion of the
financial .slalcm¢nls and for being .salisfied Ihat Ihey give a Irue and faiT view. and (OT such internal conlrol
a% Ihc Iru51cL5 dclcrmine is nece&sary lo enablc Ihe pretHTalion of financial stslements Ihal arc frec (rom
malcrial mi55talemenl, wheiher due to fTaud OT error.
In prcparing Ihc financial 51alcmcn￿ Ihc ITuslccs are rc5wJnsThi Ic for a&Ecssing Ihc charitsble company
ability lo conlinue a5 a going concern, disclosin& as applicablc, malIC￿ rclalcd to 80ing concern and using
Ihe going concern basis of accounling unle&% the trustees either inlend lo liquidate Ihe chariLqble company or
lo cease opcralions or have no realistic al*malive bui kn do so.

rt of the Inde
lonad
ibh Eachach
ndent Auditors to the Members or
Our respDnsibilities for the audit of the financial statements
Our objLclives are to Ob￿}n reasondble assurance about wheihcr ihe financial stalements as a whole are IrL'e
Irom malLrial misslalemenl. whL*iher due lo Iraud or error. and 10 issue a Rep)rt of ihe Independent Audilors
Ihal inLludLs our upiniun. Reas(Inable assurance is a high level ol ￿vranCe. but 15 nol a guaraniee thal an
audil conducled in accordance with ISAS (UK) will always dete¢1 a malerial misstatement when il exists.
MisslalLmenLs can arise from fraud or error and are considered material if. individually or in Ihe aggreg31e.
Ihey could reasonably be expecled to influence the economic decisions of users tsken on the basis ol these
financial slatement5.
The exlenl lo which our pr(Kedures aTe capable of delecling irregularities including frdud is delailed below:
Irregularities, including fraud, are iAsIan￿$ of non-compliance with laws and regulalions. We design
procedures in line wilh our responsibililies, ouilined above, lo delecl material misstatements in respect of
irrcgularilies. including fraud. The extent to which our PTocedures are capable ol deiecting irregularities.
including Iraud is d¢lailed below-
13ased on our underslanding of the company and indu51ry. we i(kntified the principal risks of
non-compliance wilh laws and regulalions as Ihose ihal have a direct impacl on the delerniination of material
amounts and disclosures in the financial slalemeni
We evaluated management's incentives and opp)rlunili&s (or Iraudulenl manipulation of the financial
slalLmLnls and dLILrmincd Ihal Ihe principal risks relatcd to revenue recognition. We communiralcd the
idcnliliLd laws and rcgulalion.% Ihroughoul Ihe audil team and remained alert lo any indications of
n()n-c()mpliancc Ihr(iughout Ihe audit. Audil procedures rKrlormed included, bul were not limited 10:
Di%cus%ions wilh management including consideration of known OT suycled insiances ol
non-compliance with laws and regulalion and Iraud:
Reviewing the financial slalemenl disclosures and tesling lo SU￿￿)rtIng d￿umen1a11On.
Review of board meeling minules of those charged wilh governanLY:
In addressing Ihe risk of fraud through management oveTide of conlTols lesling Ihe appropriateness of
journal enlrie8 and other adjuslments.
As parl of an audil in accordance wilh ISAS (UK), we exercise profe&sional judgment and mainlain
prolessional sceplicism Ihroughoul Ihe audil. Wc also:_
Identify and assess Ihc risks of material misstalemenl of Ihe financial slalcment& whether due to fraud or
error, design and perform audit proccdurcs rcSFK)n5ive lo thosc risks. and obtsin audit evidcnce Ihat is
suffiLienl and appropTiale lo provide a basis for our opinion. The risk of nol dcteclin8 a malerial
mis%lalcmcnt rcsuliing from fraud is higher than for one resulting from error, as Iraud may involve collusion,
forgciy, inlentional omissions misrepresenlalions or ihe override of internal control.
Obtain an undcrslanding of inlernal control rclevanl lo Ihe audil in order lo design audit pr￿edureS that are
appr()prialc in the Lircumstan¢&s, bul not lor Ihe purFx)se of expre&8ing an opinion on the effectivene&s of Ihe
LhHrili¢s internal Lontrol.
Evaluate the appropriateness of accounting ￿)lICIeS used and the reasonableness of accounling eslimales and
relalLd diylosures made by Ihe Iruslee5.
Perform analytical procedures lo idenlily any unusual or unexpecied relationships Ihal may indicate risks of
malLrial misslalcment due lo fraud or error.

rt of the Inde
endent Auditors to the Members of
lonad Uibh Eachach
Cor)clude on the appropriateness of the tTUStees' use of the going concern basis of accounting and based on
Ihe audil evidence obtained, wheiher a malerial uncertainly exisLs related to events or conditions Ihat may
cast significani doubt on the charities ability to continue as a going concern. If we conclude ihal a material
uncerlainiy exisls, we are required to draw attention in our auditor's rewrt to the relaled disclosures in the
financial slalements or, if such disclosures are inadequate. lo m(xlify our opinion. Our conclusions are based
on the audil evidence obtained up to the dale of our audilor¥ rewrt. However, future evenls or condilions
may cause the charity lo cease lo continue &s a going concern.
Evaluale the overall presenlalion. structure. and content of the financial slalcments, including the disclosures
and whelher ihe financial statements represent the underlying transactions and events in a manner Ihat
achieves fair pre5enlalion.
We communicale with Ihose charge with governance regarding, among other mallers. the planned scope and
liming ol the audit and significant audii findings. including significanl deficiencies in inlernal control ihal
we identify during our audil.
A further descripiion of our responsibilities for the audil of the financial statements is located on the
Financial Reporting Council& website at www.frc.org.uk/audilorsreswnsibilities. This descripiion forms
part of our RepoTI of the Independent AuditOTS.
Use of our report
This report is made solely lo the charitable company's membeTS, as a kndy, in accordance with Chapter 3 of
Part 16 of ihe Companies Act 2(X16. Our audil work has been underlaken 50 that we might slale to the
charitable Lompany's members ihose malters we are required to state to ihem in an audilors, re￿rt and for no
other purpose. To the fullest extent permilled by law. we do not accept or assume resp)nsibilily to anyone
other than the charitable company and the charilable company¥ members as a tx)dy, for our audit Work, for
this report. OT for the opinions we have fornied.
Billy Drake (Senior Statutory Audilor)
for and on behalf of Lynn Drake & Co Ltd
Sialutory Audilors
1st Floor
34 B-D Main Sireet
Moira
Co. Armagh
BT67 OLE
14 Sepiember 2023